小编献上的关于如何复习ACCAP7 Advanced Audit & Assurance 的策略讨论。
Historically, the pass rate for this paper is between 31% and 37%. December 2014’s pass rate was 42%!
The examiner stressed, as many did at the conference, that question practice is a key to success in her paper. She said teaching should cover ISA requirements in a practical way. And she pointed out by P7 the onus is on skills rather than knowledge.
The only recent addition to the INT syllabus is the public sector performance section. There have been other small changes, such as integrated reporting. There are, she emphasised, no other significant changes planned.
Examinable documents will continue to be updated on an annual basis.